信用证修改练习题

信用证修改练习实 例 01合同条款如下：卖方：北京中国纺织品进出口公司(china national textiles import & export corporation, no.222 jianshe road, beijing, china)买方：新加坡通用贸易公司(general trading company, no.123 fucheng road, singapore)商品名称：鸽牌印花细布(dove brand printed shirting)规格： 3036 72 69 35/642 yard数量： 67,200 码单价： hkd3.00/yard cif singapore，含佣金 3 总值： hkd201,600.00装运期： 2006 年1 月31日前自中国港口至新加坡，允许分装运和转船。付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。保险：由卖方根据中国人民保险公司1981 年1月1 日中国保险条款按发票金额的110 投保一切险和战争险。签订日期、地点：2005 年10 月11日于北京合同号码： ps 1234开来信用证如下：abc bankdate: 1 november, 2005to: bank of china beijingwe hereby open our irrevocable letter of credit no.l-1234 in favor of china精品资料national textiles import & export corp, for account of general trading company, singapore, up to an aggregate amount of hk $201,600,00(say us dollars two hundred and one thousand six hundred only) cifc2% singapore for 100% of the invoice value relative to the shipment of:67,200 pieces of dove brand printed shirting 3036 72 69 35/642 yards as percontract no.ps-1234 dated october 11,2005.from china port to singapore.drafts to be drawn at 30 days after sight on our bank and accompanied by the following documents marked x.(x)signed commercial invoice in triplicate(x)full set of clean on board bills of lading made out to our order quoting l/c no.l-1234.marked freight paid.(x) one original marine insurance policy or certificate for 150% full invoice value covering all risk and war risk, and tpnd with claims payable in singapore in the currency of draft(s).partial shipments are permitted. transshipment is prohibited.shipment must be effected not later than january 31,2006,draft(s) drawn underthis credit must be negotiated in singapore on or before january 31,2006.请指出并修改信用证的不符点:实 例 02合同条款如下:卖方：中国粮油食品公司(china national cereals, oils & foodstuffs corp.)买方：温哥华加拿大食品公司(canada food corp., vancouver)商品名称：长城牌草莓酱(gread wall brand strawberry jam)规格： 340 克听装。数量： 1000 箱（每箱50 听 ）。单价： cif 温哥华，每箱30 加元。总值： 30,000加元。包装：纸箱装。保险：由卖方按发票金额110% 投保一切险。装运期： 1988 年 8 月装运港：中国港口目的港：温哥华 唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。信用证须不迟于装运月份前30 天到达卖方。有效期应为最后装运期后15 天在中国到期。签订日期、地点：1988 年 5 月 4 日 于 北 京合同号码： sc-3开来信用证如下:date: 1 june, 1988to: bank of china, beijingwe hereby open our irrevocable letter of credit no.9876543 in favour of canada food corp., vancouver for account of china national cereals, oils & foodstuffs corp. up toan amount of ca$ 3,000.00 cif vancouver (say canadian dollars three thousandonly), for 110% of the invoice valuerelativeto the shipment of: cannedstrawberry jam 100 cartons (each 50 cans). as per contract sc-3, from vancouver, canada tochina portdrafts to be drawn at sight on our bank and accompanied by the following documents, marked x: .partial shipments permitted. transshipment permitted.shipment must be effected not later than 31 august 1988. this l/c is valid at our counter until 5 september 1988.for bank a请指出并修改信用证的不符点:实 例 03合同条款如下:卖方：中国粮油食品公司(china national cereals, oils & foodstuffs corporation)买方：温哥华香港食品公司(hong kong food company, vancouver)商品名称 : 长城牌草莓酱(great wall brand strawberry jam)规格：340 克听装数量：50,000 听单价：cfr温哥华每听2.50 加元，含佣3%总值：125,000加元装运期：1992 年 11 月自中国港口运往温哥华，允许转船和分批装运付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15天在中国到期合同号码： 92/8712commercial bank of thattowndate: oct. 5, 1992to: china national cereals, oils & foodstuffs corporation, beijing, chinaadvised through bank of china, beijing no. boc 92/10/05documentary letter of credit irrevocabledear sirs:you are authorized to draw on hong kong food company, vancouver for a sum notexceedingcan$120,000(saycanadiandollarsonehundredandtwenty thousand only) available by draft drawn on them at sight accompanied by the following documents:full set of clean on board bills of lading made out to order and blank endorsed,markedfreighttocollectdatednotlaterthannovember30,1992andnotify accountee.signed commercial invoice in quintuplicate.canadian customs invoice in quintuplicate.insurancepolicies(orcertificates)in duplicatecoveringmarineandwarrisks. evidencing shipment from china port to montreal, canada of the following goods:50,000 tins of 430 grams of great wall brand strawberry jam, at can $ 2.50 per tin cfrc 3% vancouver, details as per your s/c no. 92/8712.partial shipments are allowed. transshipment is allowed.this credit expires on november 30, 1992 for negotiation in china.请指出并修改信用证的不符点:实 例 041992 年 8 月 3 日 签 订 的第92/1234号合同主要条款： 卖方：广州服装进出口公司买方： messrs. j. handerson & co, new york city, usa.商品名称及数量：1,000 打丝织女式衬衫单价：每打52.50 美元成本加保险加运费到纽约市，含佣3%总金额： 52,500美元交货期： 1992 年 11 月份由中国港口装运可转运但不可分批装运交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15 天内在中国到期开来信用证如下:the standard chartered bank new york, usano.10/1375date: 18 october, 1992 documentary letter of credit irrevocableto: guangzhou garmentsimp. & exp. corp.guangzhou, chinaadvising bank: bank of china, guangdong branch, guangzhou chinadear sirs,youare authorisedto drawon messrs.j.handerson& co.for a sum not exceeding us$51,500(say usdollarsfifty-onethousandfive hundredonly)available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents:1. full set of clean on board bills of lading made out to order and blank endorsed,marked freight prepaid covering 1,000 dozen silk blouses.2. signed commercial invoice in triplicate, indicating s/c no.92/1234 dated 3 august, 1992.3. one original insurance policy/certificate.shipment from china port to new york city, usa.shipmentistobeeffectedbeforenovember30,1992,withpartialshipmentsand transshipment prohibited.this credit expires on december 10,1992 in china.请指出并修改信用证的不符点:实 例 05销货合同主要条款如下:合同号码 :28kg603卖方 :辽宁纺织品进出口公司买方 :j. brown & co., 175 queens way, hong kong商品名称及数量:羊毛衫s105 50打m107 60打l109 70打单价 : s105每打成本加运费香港120 美 元m107每打成本加运费香港150 美 元l109每打成本加运费香港180 美 元金额 : 27,600美元交货期 : 1995年 11 月，不允许分批装运，可转运。付款条件：不可撤销的见单后90 天付款的信用证，效期为装运后15 天在中国到期。开来信用证如下:hua chiao commercial bank ltd.88-89 des voeux road, central, hong kong irrevocable documentary credit no. f-07567 date and place of issue: 95/09/28 hong kong date and place of expire:95/11/30 hong kongapplicant: j. brown & co., 175 queens way, hong kongbeneficiary: liaoning textiles i/e corp., dalian, china advising bank: bank of china, liaoning branch, dalianamount: usd26,700.-(say united states dollars twenty-six thousand seven hundred only)partial shipments and transshipment are prohibited.shipment from dalian, china to hongkong, latest 95/11/30 credit available against presentation of the documents detailed herein and of your draft at 90 dayssight for full invoice value.-signed commercial invoice in quadruplicate.-full set of clean on board ocean bills of lading made out to order of hua chiao commercial bank ltd. marked freight prepaid.-insurancecertificateor policyendorsedinblankforfull invoicevalueplus10%, covering all risks and war risk.covering 50 doz. woolen sweaters, s105, usd 120 per doz. cfr hong kong60 doz. woolen sweaters, m107, usd 150 per doz.cfr hong kong70 doz. woolen sweaters, l109, usd180 per doz. cfr hong kongas per contract no. 28kg063请指出并修改信用证的不符点:实 例 06合同如下shanghai light industrial products i & e corporationsales confirmationto:abdular companyno.:253 p.o.box789date: sep.15, 1999kuwaitwe hereby confirm having sold to you the following goods on terms and conditions as stated below.name of commodity andbutterfly brand sewing machine ja-1specification:3 drawers folding cover(三折叠式蝴蝶牌缝纫机)packing:packed in wooden cases of 1 set each.quantity:total 55000setsunit price:usd64.00per set cif3% kuwait total amount:usd352000.00(sayusdollarsthreehundredandfiftytwothousand only.)shipment:during oct./nov. 1999 from shanghai to kuwait with partialshipments and train shipment permittedincurrence:to be covered by the seller for 110$% of total invoicevalue against all risks and war risks as per the relevant ocean marine cargo clauses of the peoples insurance company of china dated1/1/1981.payment:the buyer should open through a bank acceptable tothe seller an irrevocable letter of credit at 30days after sight to reach the seller 30days before the monthof shipment valid for negotiation in china unit the 15thday after the date of shipment.remarks:please sign and return one copy for our file.the buyer:the seller:abdularcompanyshanghailightindustrialproductsi & e corporationthe habib bank limited kuwaitadvised though :bank of china ,no .cn3099 / 714 shanghai branchdate:oct.2,1999 kuwaitto: shanghai light industrial products import & export corp.dear sirs :wearepleasedto advisethatforaccountof abdularcompany,kuwait( 企业名称) ,we hereby open our l/c.no cn3089/714 in your favor for a sum not exceedingabout us $330000.00(say us dollars there hundred thirty thousand only) availablebyyourdraftsonthehabibbankltd.,newyorkbranchat30daysafterdate accompanied by the following documents:1. singed commercial invoice in 6 copies2. fullsetof(3/3)cleanonboardb/lissuedto ourordernotifytheabove mentioned buyer and marked“freight to collect”dated not later than october31 19993. insurance policy in 2 copies covering c. i. c for 150% invoice value4. certificate of origin in 2 copies covering shipments of :5. 500sets sewingmachineart.no. ja-1packedin woodencasesor cartonseachat us$ 64.00 cif kuwaitpartial shipments are allowed. transshipment is not permitted.drafts drawn under this credit must bemarked“drawnunder habibbank, ltd., kuwait bearing the number and date of this credit. .we undertake to honour all the drafts drawn in compliance with the terms of thiscredit if such drafts to be presented at our counter on or before oct. 31 1999.for and on behalf of the habib bank ltd. kuwait请指出并修改信用证的不符点:实 例 07sales confirmationno ： 0003916 date ： sep.30,2005seller ： ningbo huadu textile international trade corp.buyer ： sunny men corporation， p.o.box no.6789 toronto,canada. commodity and specifications：polo brand full cotton mens shirt 15,000pcs， 5more or less at sellers option packing ：in cartons of 20pcs each， containerizedunit price ： us$1.20 per piece cfr torontototal value:us$18,000.00（ u.s.dollars eighteen thousand only）time of shipment：during nov./dec.2005 in two equal monthly lots， from china to toronto， allowing transshipment。insurance ： to be covered by the buyerterms of payment：by irrevocable sight letter of credit to reach the seller 15 days before the month of shipment and remained valid for negotiation in china until the 15th days after date of shipment 。to;bank of china ningbo,chinairrevocable documentary creditno. 051086oct.12 ， 2005from:the royal bank of canadawe open irrevocable documentary credit no. 051086 beneficiary: ningbo huadu textile imp. and exp. co. ltd.jiefang south road 111,ningbo,chinaapplicant:sunny men corporation p.o.box no.6789 toronto, canada amount: us $18000.00(say u.s. dollars eighteen thousand only.)this credit is available by beneficiarys draft at 30days after sight for 100% of invoice value drawn on the royal bank of canada.accompained by the following doccuments:1. signed commercial invoice in 3copied.2. full set of clean on board bill of lading made out to order and blank endored marked freight prepaid and notify appliant.3. insurance policy duplicate copied for 110% of invoice value. covering all risksand war risk subject to cic dated jan.1st,1981.4. certificate of origin in duplicate issed bu china internation chamber of commerce or other government authorities.5. inspection certificate of quality issued by applicant covering:polo brand full cotton mens shirt 15,000pcs at us$1.20 per piece cfrc3% toronto as per s/c no. 0003916 dated sep.30,2005.latest shipment:nov.30,2005 from ningbo to toronto.parcial shipments:allowedtranshipment:prohibitedthe goods shall be containerized, the documents must be presented within 8days afterthe date of the b/l,but within thevaildity of the credit.the royal bank of canada请问: 加拿大皇家银行开来的信用证存在哪些问题？实 例 08salesconfirmations/c no ： bdy666date ： aug.20,2005the seller ： daya foreign trade corpthe buyer ：pity imp and exp coaddress：88xinfengroad,ningbo,chinaaddress：no.555,a.c street,london,britishpacking:one piece to a poly bag andusd10.00/pusd8000.0020pcs to one carton.ctotal contract value(in words)：say u.s.dollars twenty thousand only.thesellersagreeto sellandthebuyersagreeto buytheundermentl0ned goods according to the terms and conditions as stipulated below：name of commodity，specificationpacking，quantityunitpricetotalamount100%full woolen sweaterstyle 768style 7691000pcs800pcsusd12.00/pcusd12000.00shipment ： within 45days of receipt of letter of credit and not later than the month ofoctober2005.with partialshipments andtransshipmentallowed,fromany chinese port to london ,british.insurance ： to be effected by seller for 110%of cif invoice value covering all risks onlyas per china insurance clause.payment ： by 100% confirmed irrevocable letter of credit of 45 days after b/l opened by the buyer.confirmed by :the seller:daya foreign trade corpthe buyer:pity imp and exp co李环清steven jamgeneral managerdept.managerdocumentary letter of creditfrom ： britishloyalbank ， london . sequence of total27:1/1form of documentary credit:40a:irrevocable l/c no.20: bb555date of issue:31c:sep.10,2003expiry date and place31d:oct.31,2005, london applicant50:pity imp and exp co.no.555,a.c street,london,british.beneficiary59: daya foreign trade corp.588 xinfeng road,ningbo,china currency code,amount32b:usd20,000.00avaiablewith-/by41d:withanybankbynegotiationinchinadraft at42c:at 45 days after sightdrawee （paying bank）42d:ourselvespartial shipment43p:not allowedtranshipment43t: allowedloading at/from44a:any chinese portfor transportation to44b:london,british the latest date of shipment44c:oct.23,2005 description of goods45a:100%full woolen sweater as per s/c no.bd666 dd.aug.20,2005style 7681000 pcsusd12.00/pcstyle 769800 pcsusd10.00/pcterms of delivery: cif london documents required46a :1. signed commercial invoice in 4 copies showing that the qualityof shipment is in accordance with the stipulation of s/c.2. packing list in 3 copies3. 2/3 of clean on board marine bills of lading made out ot orderandendoredinblankshowingfreightprepaidandnotifying applicant.4. beneficiarys certificate certifying that 1/3 original b/l and onesetofnon-negotiabledocumentshavebeensenttoapplicant after shipment immediately.5. insurance policy in duplicate for 120% of invoice value coveringall risks and war risk subject to cic dated jan.1st,1981. additional conditions47a:plsnoteif docspresentedcontaindiscrepancy,a feeofusd30 will be deduceted.period for presentation: 48:documents must be presented within 15 days after shipment datebut within l/c validity-end-confirmation49:withoutcharges71b:all banking commercial charges outside of new york are for the beneficiarys account.confirmation instructions49:without信用证存在哪些问题？实 例 09salescontractno.:ss03 date:may 20.2006seller: shanghai stationery and sporting goods imp. and exp. corp. address : 5-15 mansion 1230-1240 zhongshan road, shanghai buyer: smith co. ltd. ,address :the jane street ,kong zone , london , englandthis contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:name of commodity: men s glovesspecification: model no. 5 quantity: 2000dozensunit price : cfr amsterdam usd 45.00 per dozenamount : usd90 000.00( say u.s. dollars ninety thousand only)shipment : from shanghai , china to amsterdam, holland not later than july 30,2006 with transshipment and partial shipment not allowed packing: by seaworthy cartons(ctns)insurance: to be covered by buyersterms of payment: by irrevocable letter of credit at sight shipping marks: at sellersoptionletter of creditcredit number:a2b9600463 date of issue:060618advisingbank：bankofchinazhongshandongyilu23shanghai chinaform